Time to appeal15
For the purposes of section 12(4) of the Industrial Training Act 19826, the period of time within which a person assessed to the levy may appeal to an employment tribunal against the assessment is—
a
one month commencing with the date of service of the assessment notice;
b
where the Board has served an amended assessment notice under article 12, one month commencing with the date of service of the amended assessment notice;
c
such further time as the Board may allow; or
d
such further time as an employment tribunal may allow where the Board has not allowed an extension of time for appealing.